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Perils of the Changing UK Transfer Pricing Environment

Gary J Mills Director of Transfer Pricing and Ken Almand Senior Transfer Pricing Consultant both with Ernst and Young's Transfer Pricing Group examine the changing UK transfer pricing environment
There is little doubt that transfer pricing is becoming ever more important to multinational groups. Whether it be globalisation modern business restructuring or the desire for tax efficiency there are few businesses on the international stage which can afford to ignore the subject. So what has been the reaction of tax authorities to this increased interest? This article looks at the significant changes that have taken place in the compliance environment in one jurisdiction the United Kingdom and examines the reasons for those changes and how businesses might respond to them.

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